English, Article, Journal or magazine article edition: Reporting Intellectual Capital in Spain Ester Oliveras; Yulia Kasperskaya

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Bookmark: http://trove.nla.gov.au/version/153528
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Reporting Intellectual Capital in Spain
Author
  • Ester Oliveras
  • Yulia Kasperskaya
Physical Description
  • preprint
Notes
  • This study reports on the analysis of annual reports from 14- listed companies in Spain over a five-year period, from 1998 to 2002. Companies in the sample are selected on the basis of their knowledge-based assets and incentives to report on Intellectual Capital. The empirical analysis is twofold: 1) Firstly, we analyse the value of intellectual capital using a value-based approach, through the difference between market and book value over the period considered. Results show that there is a general decrease in the 'hidden value' of these companies, probably due to the general trend in stock markets. 2) Secondly, we carry out a content-based analysis of the complete annual reports of the companies over the five year period. Preliminary findings seem to suggest that although the level of disclosure has increased over time, this is mainly in the form of narrative. Overall, the level of disclosure of intellectual capital remains low.
  • Intellectual capital, disclosure, Spain
  • RePEc:upf:upfgen:781
Language
  • English
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